a) For a mining enterprise established on the basis of joint venture, the joint-venture enterprise shall pay royalties:

b) For Vietnamese and foreign parties to a business cooperation contract to exploit natural resources, the parties' liability to pay royalties must be specified in such contract:

c) In case an exploiter conducts small-scale exploitation of natural resources and sells them to a principal purchaser that has a written commitment or an approval to declare and pay royalties on the exploiter's behalf, the principal purchaser shall pay royalties.

1. For an exploited natural resource the quantity, weight or volume of which can be determined, the natural resource output used for royally calculation is the quantity, weight or volume of natural resource actually exploited in a royalty period.

2. For an exploited natural resource the quantity, weight or volume of which cannot be determined because this natural resource contains different substances and impurities, the natural resource output used for royalty calculation shall be determined based on the quantity, weight or volume of each substance obtained from sorting and classification.

3. For natural resources which are not sold but used for turning out other products, if their actually exploited quantity, weight or volume cannot be directly determined, the natural resource output used for royalty calculation shall be determined based on the output of products turned out in a royalty period and the use norm of natural resource per unit of product.

4. For natural water used for hydropower generation, the natural resource output used for royalty calculation is the output of electricity sold by a hydropower generation establishment to an electricity buyer under an electricity purchase and sale contract or the output of delivered electricity, in case such contract is unavailable, which is determined according to the metering system up to Vietnam's measurement and quality standards, certified by the purchaser and seller or the deliverer and recipient.

5. For natural mineral water, natural thermal water and natural water used for industrial purposes, the natural resource output used for royalty calculation shall be determined in cubic meter On1) or liter (I) according to the metering system up to Vietnam's measurement and quality standards.

6. For natural resources exploited on a manual, scattered or mobile, irregular basis, if the planned output of exploited natural resources in a year is valued at under VNI) 200 million, a fixed output of exploited natural resources may be determined on a regular or seasonal basis for royalty calculation. Tax offices shall coordinate with local concerned agencies in determining the fixed output of exploited natural resources for royalty calculation.

The Government shall detail this Article.

Article 6. Royalty-liable prices

1. The royalty-liable price is the exploiter's selling price of a unit of natural resource product, exclusive of value-added tax.

2. In case the natural resource's selling price cannot be determined yet. the royalty-liable price shall be determined based on either of the following grounds:

a) The regional market's actual selling price of a unit of natural resource product of the same grade, which must not be lower than the royally-liable price set by the People's Committee of a province or centrally run city (below collectively referred to as provincial-level People's Committee);

b) In case the exploited natural resource contains different substances, the royalty-liable price shall be determined based on the unit selling price and content of each substance, which must not be lower than the royalty-liable price set by the provincial-level People's Committee.

3. In some cases, the royalty-liable price shall be determined as follows:

a) For natural water used for hydropower generation, it is the average selling price of commodity electricity:

b) For timber, it is the selling price at the place of delivery; if the selling price at the place of delivery cannot be determined, the royalty-liable price shall be determined based on the royalty-liable price set by the provincial-level People’s Committee;

c) For exploited natural resources which are not domestically sold but exported, it is the export price;

d) For crude oil. Natural gas and coal gas. It is the selling price at the place of delivery. The place of delivery is a place agreed upon in the oil and gas contract under which the ownership over crude oil. Natural gas and coal gas is transferred to the contractual parties.